2205 ORD PROVIDING CODE OF ORDINANCES BE AMENDED BY ADDING ARTICLE TO BE NUMBERED ARTICLE II OF CHAPTER 28

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ORDINANCE N0. 2205 AN ORDINANCE OF THE CITY OF PARIS, PARIS, TEXAS, PROVIDING THAT THE CODE OF ORDINANCES, CITY OF PARIS, PARIS, TEXAS, BE AMENDED BY ADDING AN ARTICLE TO BE NUMBERED ARTICLE II OF CHAPTER 28; PROVIDING FOR A RESIDENCE HOMESTEAD EXEMPTION FOR THE ELDERLY, APPLI- CATION FOR EXEMPTION, DETERMINATION OF TAX ASSESSOR- COLLECTOR, LIMITATIONS OF EXEMPTION AND DETERMINATIVE DATE FOR EXEMPTION; REPEALING ALL ORDINANCES OR PARTS OR ORDINANCES IN CONFLICT HEREWITH; PROVIDING FOR A SAVINGS CLAUSE AND PROVIDING FOR AN EFFECTIVE DATE OF JANUARY l, 1975. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PARIS: Section 1. That the Code of Ordinances of the City of Paris, Paris, Paris, Texas, be amended by adding an article to be numbered Article II of Chapter 28, to read as follows: "ARTICLE II. RESIDENCE HOMESTEAD EXEMPTION FOR THE ELDERLY. Section 28 -3. Exemption. Upon compliance with all requirements of this article and all other applicable laws and ordinances, $3, 000 of the assessed value of residence homesteads of persons sixty-five years of age or older shall be exempt from ad valorem taxes levied by the City of Paris. Section 28 -4. Effective date. Such exemption shall be effective as to such residence homesteads as may qualify hereunder from and after January l, 1975. Eligibility for such exemption shall be determined each year as of January 1 of such year. Section 28 -5. Application for exemption. The exemption provided for by this article shall not be allowed unless the person claiming such exemption shall file with the city tax assessor-collector, between January 1 and April 30th of the year for which such exemption is claimed, documentary proof of age satisfactory to the tax assessor-collector and a sworn claim for such exemption, describing the property for which exemption is sought, on forms prescribed by the tax assessor-collector, giving complete information as provided for by such forms. In the event of good cause shown to the satisfaction of the tax assessor-collector, late applications may be accepted but no later, in any event, than ten days prior to time for submission of assessment rolls to the board of equalization. After the filing of such proof of age and claim for exemption, the tax assessor-collector may, if he deems it necessary, request further information in order to determine eligibility for such exemption, which such information shall be provided by the applicant as a prerequisite to obtaining such exemption.